1. The pre-requisite for application of Section 47-A of the Indian Stamp Act, 1899, is willful under valuation of property with fraudulent intention to evade payment of proper stamp duty. When the onus of proving the allegation that the true market value of the land has not been set forth/disclosed in the instrument is upon the authorities claiming so and when the Registering Authority is required to possess prima facie materials to form an opinion as to the market value not being truly set forth in the instrument (for invoking the jurisdiction under Section 47-A of the Indian Stamp Act, 1899) and in the absence of the same, whether the referring officer has got jurisdiction to invoke Section 47-A of the Indian Stamp Act, 1899, is the question raised in these Civil Miscellaneous Appeals.

2. C.M.A.(MD)No.1019 of 2009 and C.M.A.(MD)No.1020 of 2009 have been filed by one and the same person, viz., the appellant/purchaser of property, challenging the order made by the first respondent in the appeal in Pa.Mu.No.53535/No.4/2005 and Pa.Mu.No.53539/No.4/2005, respectively, modifying the order dated 15.01.2005 in Ce.Pa.No.5 of 2003 Athoor, and Ce.Pa.No.6 of 2003 Athoor, respectiv